Seafarers and National Insurance: enquiries

Call or write to HMRC with National Insurance enquiries if you are working on a ship or offshore in the oil and gas industry.

Email

Email HMRC about National Insurance if you’re a seafarer: groupmailbox.marinenics@hmrc.gov.uk

You can email HMRC:

  • if you have a question about National Insurance and working offshore
  • to send information for a Mariner’s National Insurance questionnaire you have already completed

Phone

Check your National Insurance liability if you’re resident in the UK

Phone HMRC if you’re a mariner or seafarer to:

  • check if you’re liable to pay National Insurance
  • check you’re paying the correct amount of National Insurance
  • get advice on making voluntary National Insurance contributions
  • check the status of your employer
  • claim a refund of National Insurance

Telephone: 0300 322 9464

Outside UK: +44300 322 9464

Opening times: Monday to Friday: 8am to 4pm. Closed bank holidays.

Check your National Insurance liability if you’re not a UK resident

Call HMRC to check your National Insurance liability if you’re a resident of another country, your employer makes National Insurance contributions on your behalf and you work:

  • for, or are paid by, a company based in the UK
  • on a ship registered in the UK or Isle of Man
  • in UK inshore waters
  • on a ship engaged in exploration or exploitation of oil or gas in the designated UK sector of the Continental Shelf

Telephone: 0300 200 3500

Textphone: 0300 200 3519

Outside UK: +44 191 203 7010

Opening times: Monday to Friday: 8am to 4pm. Closed bank holidays.

Find out about call charges

Post

Write to HMRC if you have a question about National Insurance and work:

  • on a ship
  • offshore in the oil and gas industry in the designated UK sector of the Continental Shelf

You do not need to include a street name, city name or PO box when writing to this address.

Couriers should use a different address.

NIC & EO
HM Revenue and Customs
BX9 1AN
United Kingdom

Tax and National Insurance for oil and gas workers
Seafarers Earnings Deduction: tax relief if you work on a ship

Updates to this page

Published 14 May 2025